A Study of the Relationship between IFRS and Earning Management: Evidence from Listed Companies in China

• Main Authors: Yu-tung Chen, 陳昱彤
• Other Authors: Yi-Ling Chen
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/qpbus8

碩士 === 國立高雄大學 === 亞太工商管理學系碩士班 === 103 === China issued the accounting standards that is similar to International Financial Reporting Standards on January 1,2007. In the previous literature, there is no consistent conclusion that adopting IFRS can reduce earnings management. In this study, the A-share listed companies in China are taken as the research sample from 2002 to 2013. We examine measures of earnings quality related to target beating, timely loss recognition and discretionary accruals. This study investigates the impact of the pre- and postadoption periods on earning management. We find that discretionary accruals and target beating are negatively associated with the postadoption periods; the postadoption have no significant influence on timely loss recognition. In conclusion, earnings management will decline after the adoption of IFRS.